2016 (1) TMI 1142

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....Shri Vaibhav Bhatnagar, Authorized Representative (DR), for the Respondent. ORDER The present appeal is against order dated 31-7-2014 passed by Commissioner (Appeals-II), Bhopal. The appellants are engaged in the manufacture of RCC Pipes and were availing the exemption under Notification No. 8/2003-C.E., dated 1-3-2003. They were availing Cenvat credit on various capital goods, mainly moulds....

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....turing process. They buy these moulds directly or get them fabricated using the job workers by supplying them the MS Angles, Rounds, Channels, etc., on which they (appellants) paid duty. The present dispute is on the eligibility of credit of duty paid on these MS products. He submitted that all these MS products are, admittedly, used for fabrication and manufacture of different moulds by their job....